Civic Intelligence

Arbutus Park Manor Auxiliary Inc.

EIN 25-1750514 • 501(c)3 • Johnstown, PA

Pub. 78 Eligible

Profile

Support other 501(c)(3) organization.

207 Ottawa StreetJohnstown, PA 15904

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

76th percentile

22%

Higher net margin than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

79th percentile

26%

Faster asset growth than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

23%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$88,214

Up $18,347 (+26%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$88,214

Up $18,347 (+26%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin76th percentile

Revenue

Up

$83,524

Up $15,546 (+23%) from 2023

Expenses

Up

$65,177

Up $24,910 (+62%) from 2023

Net Income

Down

$18,347

Down $9,364 (-34%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth79th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0Assets 2010: $21,646Net Assets 2010: $21,6462010Assets 2015: $40,944Net Assets 2015: $40,9442015Assets 2016: $44,820Net Assets 2016: $44,8202016Assets 2017: $39,786Net Assets 2017: $39,7862017Assets 2019: $36,430Net Assets 2019: $36,4302019Assets 2020: $20,946Net Assets 2020: $20,9462020Assets 2021: $26,015Net Assets 2021: $26,0152021Assets 2022: $42,155Net Assets 2022: $42,1552022Assets 2023: $69,867Net Assets 2023: $69,8672023Assets 2024: $88,214Net Assets 2024: $88,2142024

Highlighted filing

2024

Assets$88,214
Liabilities-
Net Assets$88,214
Open 2024 Filing

Operations Trend

Revenue Growth74th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2010: $18,984Expenses 2010: $16,069Net Income 2010: $2,9152010Revenue 2015: $36,994Expenses 2015: $28,463Net Income 2015: $8,5312015Revenue 2016: $31,464Expenses 2016: $27,588Net Income 2016: $3,8762016Revenue 2017: $30,696Expenses 2017: $35,730Net Income 2017: -$5,0342017Revenue 2019: $34,673Expenses 2019: $37,622Net Income 2019: -$2,9492019Revenue 2020: $2,035Expenses 2020: $17,521Net Income 2020: -$15,4862020Revenue 2021: $22,357Expenses 2021: $17,288Net Income 2021: $5,0692021Revenue 2022: $47,334Expenses 2022: $31,194Net Income 2022: $16,1402022Revenue 2023: $67,978Expenses 2023: $40,267Net Income 2023: $27,7112023Revenue 2024: $83,524Expenses 2024: $65,177Net Income 2024: $18,3472024

Highlighted filing

2024

Revenue$83,524
Expenses$65,177
Net Income$18,347
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$88,214
Liabilities
-
Net assets
$88,214
Revenue
$83,524
Expenses
$65,177
Net income
$18,347
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$88.2$88.2$83.5$65.2$18.3
2023Detailed filing. Detailed filing data is available for this year.$69.9$69.9$68.0$40.3$27.7
2022Detailed filing. Detailed filing data is available for this year.$42.2$42.2$47.3$31.2$16.1
2021Detailed filing. Detailed filing data is available for this year.$26.0$26.0$22.4$17.3$5.07
2020Detailed filing. Detailed filing data is available for this year.$20.9$20.9$2.04$17.5$15.5
2019Detailed filing. Detailed filing data is available for this year.$36.4$36.4$34.7$37.6$2.95
2017Detailed filing. Detailed filing data is available for this year.$39.8$39.8$30.7$35.7$5.03
2016Detailed filing. Detailed filing data is available for this year.$44.8$44.8$31.5$27.6$3.88
2015Detailed filing. Detailed filing data is available for this year.$40.9$40.9$37.0$28.5$8.53
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.6$21.6$19.0$16.1$2.92
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 1, 2025
Return Version
2024v5.0
Gross Receipts
$117,325
Mission and Program Overview

Mission

Support other 501(c)(3) organization.

Program Services

DescriptionGrantsExpenses
AUXILIARY RAISES MONEY THROUGH FUND RAISERS, AND INDIVIDUAL AND CORPORATE CONTRIBUTIONS TO SUPPORT OPERATIONS OF ARBUTUS PARK MANOR; A TAX-EXEMPT NURSING HOME WITH OVER 300 ELDERLY RESIDENTS.$50,739$52,929
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PAT HILBRECHTPresident/TrPT$0--
LUCINDA CUSTERVice Preside-$0--
KATHY FRIEDELSecretaryPT$0--
KAREN PALMERAssistant TrPT$0--
JUDY EPPLEYTrustee-$0--
SANDY GARLANDTrustee-$0--
ALLISON MACYApm Director Of-$0--
Filing and Contact Details

Filer

Filer Name
Arbutus Park Manor Auxiliary Inc
EIN
25-1750514
Phone
8147928600
Address
207 OTTAWA STREET, JOHNSTOWN, PA 15904

Signing Officer

Name
Allison Macy
Title
Apm Director of Finance
Phone
8147928600
Signed
2025-05-01

Preparer

Firm
Kotzan CPA and Associates Pc
Address
334 BUDFIELD ST STE 180, JOHNSTOWN, PA 15904-3214
Preparer
Vanessa L Gary
Phone
8142694912
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I

“In 2023, auxiliary management uncovered a material diversion of assets due to theft of 82,700 in cash by their independent, third-party bookkeeper. Upon discovery of this misappropriation of funds, management immediately notified the board and discontinued services with the bookkeeper. Organization leaders conducted a thorough investigation to gain an understanding of all facts and are currently in the process of filing charges against this individual and seeking restitution. The board is re- evaluating governing policies and working to enhance internal controls to mitigate such risks in the future.”

Form 990-ez, Part I, Line 8

“Settlements- loss recovery 20,000 vending machine 350 total 20,350”

Form 990-ez, Part I, Line 10

“Name: arbutus park manor address: 207 ottawa street johnstown, pa 15904 cash contribution: 50,739”

Form 990-ez, Part I, Line 16

“Gift shop credit card machine fees 5,932 expenses event expense 1,734 sales tax 238 misc 218 total 8,122”

Raw XML Appendix169 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum08147928600
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0JOHNSTOWN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
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IRS990EZ/GrossSalesOfInventoryAmt071306
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0606
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt01816
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt069867
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IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt069867
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PAT HILBRECHT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LUCINDA CUSTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KATHY FRIEDEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KAREN PALMER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JUDY EPPLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5SANDY GARLAND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6ALLISON MACY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT/TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3ASSISTANT TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6APM DIR. OF
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt08122
IRS990EZ/OtherRevenueTotalAmt020350
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SUPPORT OTHER 501(C)(3) ORGANIZATION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0AUXILIARY RAISES MONEY THROUGH FUND RAISERS, AND INDIVIDUAL AND CORPORATE CONTRIBUTIONS TO SUPPORT OPERATIONS OF ARBUTUS PARK MANOR; A TAX-EXEMPT NURSING HOME WITH OVER 300 ELDERLY RESIDENTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt050739
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt052929
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt065177
IRS990EZ/TotalProgramServiceExpensesAmt052929
IRS990EZ/TotalRevenueAmt083524
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt023247
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IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99550
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0313572
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IN 2023, AUXILIARY MANAGEMENT UNCOVERED A MATERIAL DIVERSION OF ASSETS DUE TO THEFT OF 82,700 IN CASH BY THEIR INDEPENDENT, THIRD-PARTY BOOKKEEPER. UPON DISCOVERY OF THIS MISAPPROPRIATION OF FUNDS, MANAGEMENT IMMEDIATELY NOTIFIED THE BOARD AND DISCONTINUED SERVICES WITH THE BOOKKEEPER. ORGANIZATION LEADERS CONDUCTED A THOROUGH INVESTIGATION TO GAIN AN UNDERSTANDING OF ALL FACTS AND ARE CURRENTLY IN THE PROCESS OF FILING CHARGES AGAINST THIS INDIVIDUAL AND SEEKING RESTITUTION. THE BOARD IS RE- EVALUATING GOVERNING POLICIES AND WORKING TO ENHANCE INTERNAL CONTROLS TO MITIGATE SUCH RISKS IN THE FUTURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SETTLEMENTS- LOSS RECOVERY 20,000 VENDING MACHINE 350 TOTAL 20,350
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NAME: ARBUTUS PARK MANOR ADDRESS: 207 OTTAWA STREET JOHNSTOWN, PA 15904 CASH CONTRIBUTION: 50,739
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GIFT SHOP CREDIT CARD MACHINE FEES 5,932 EXPENSES EVENT EXPENSE 1,734 SALES TAX 238 MISC 218 TOTAL 8,122
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ALLISON MACY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0APM DIR. OF FINANCE
ReturnHeader/BusinessOfficerGrp/PhoneNum08147928600
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ARBUTUS PARK MANOR AUXILIARY INC
ReturnHeader/Filer/BusinessNameControlTxt0ARBU
ReturnHeader/Filer/EIN0251750514
ReturnHeader/Filer/PhoneNum08147928600
ReturnHeader/Filer/USAddress/AddressLine1Txt0207 OTTAWA STREET
ReturnHeader/Filer/USAddress/CityNm0JOHNSTOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015904
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0262055351
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KOTZAN CPA AND ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0334 BUDFIELD ST STE 180
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0JOHNSTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0159043214
ReturnHeader/PreparerPersonGrp/PhoneNum08142694912
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0VANESSA L GARY
ReturnHeader/ReturnTs02025-05-07T08:06:23-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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